Assembly Bill A4507

Vetoed By Governor
2017-2018 Legislative Session

Requires written notice of the collection of a tax levy to be provided by registered or certified mail

download bill text pdf

Sponsored By

Archive: Last Bill Status - Vetoed by Governor

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Vetoed By Governor
  • Signed By Governor

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Bill Amendments

co-Sponsors

2017-A4507 - Details

Law Section:
Tax Law
Laws Affected:
Amd §3016, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A10674
2019-2020: A766

2017-A4507 - Summary

Requires written notice of the collection of a tax levy to be provided by registered or certified mail.

2017-A4507 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4507
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 2, 2017
                                ___________
 
 Introduced by M. of A. GOTTFRIED, SEPULVEDA -- read once and referred to
   the Committee on Ways and Means
 
 AN  ACT to amend the tax law, in relation to requiring written notice of
   the collection of a tax levy to be provided by registered or certified
   mail
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 3016 of the tax law, as added by chapter 770 of the
 laws of 1992, is amended to read as follows:
   §  3016.  Notice  to person liable to pay tax. Before the commissioner
 collects any tax by levy, the commissioner shall give prominent  written
 notice  BY REGISTERED OR CERTIFIED MAIL to the LAST KNOWN ADDRESS OF THE
 person liable to pay the same that, in like manner as a judgment  credi-
 tor, the department has certain rights to enforce the warrant by levying
 upon real and personal property of the taxpayer. Such statement shall be
 made in clear and concise language readily comprehensible to the average
 reader and shall be set off from any other text or notice.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date upon which it shall have become a law and  shall  apply  to
 tax years commencing on or after such date.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02694-01-7

co-Sponsors

2017-A4507A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §3016, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A10674
2019-2020: A766

2017-A4507A (ACTIVE) - Summary

Requires written notice of the collection of a tax levy to be provided by registered or certified mail.

2017-A4507A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4507--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 2, 2017
                                ___________
 
 Introduced  by  M.  of  A.  GOTTFRIED  --  read once and referred to the
   Committee on Ways and Means -- recommitted to the  Committee  on  Ways
   and  Means  in  accordance  with  Assembly Rule 3, sec. 2 -- committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee

 AN ACT to amend the tax law, in relation to requiring written notice  of
   the collection of a tax levy to be provided by registered or certified
   mail
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 3016 of the tax law, as added by chapter 770 of the
 laws of 1992, is amended to read as follows:
   § 3016. Notice to person liable to pay tax.  Before  the  commissioner
 collects  any tax by levy, the commissioner shall give prominent written
 notice to the person liable to pay the same that, in like  manner  as  a
 judgment  creditor,  the  department  has  certain rights to enforce the
 warrant by levying upon real and personal property of the taxpayer. Such
 statement shall be made in clear and concise language readily comprehen-
 sible to the average reader and shall be set off from any other text  or
 notice.  THE  COMMISSIONER  SHALL  PROVIDE  SUCH NOTICE BY REGISTERED OR
 CERTIFIED MAIL TO THE PERSON'S LAST KNOWN ADDRESS,  UNLESS  THE  COMMIS-
 SIONER  CANNOT ASCERTAIN THE PERSON'S LAST KNOWN ADDRESS THROUGH REASON-
 ABLE DILIGENCE.
   § 2. This act shall take effect on the first of January next  succeed-
 ing  the  date  upon which it shall have become a law and shall apply to
 tax years commencing on or after such date.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02694-03-8

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